Consent to Disclosure and Use

You can find the previous version of the terms here.

Last updated: October 1, 2026

CONSENT TO DISCLOSE TAX RETURN INFORMATION 
This consent is provided in accordance with 26 U.S.C. § 7216 and its implementing regulations, including Treasury Regulation § 301.7216-3

Ledgerment, LLC (the “Firm”) prepares your tax return through an integrated team that includes our affiliates and subsidiaries, together with the technology and service providers listed below. The Firm remains responsible for the tax preparation services we provide under your engagement, and does not avoid that responsibility because a recipient listed below failed to perform, subject to the limitations of liability in our Terms and Conditions.

By accepting the Client Services Agreement into which this consent is incorporated, or by signing the separate consent document we provide, you (and, if applicable, your spouse) authorize each of the disclosures listed below. The information covered is your tax return information as defined in Treasury Regulation § 301.7216-1(b)(3), including your name, contact details, taxpayer identification numbers, income, deductions, credits, financial records, supporting documents, and completed or draft returns, disclosed solely to prepare, review, and file returns we are engaged to prepare during the consent period, including prior-year information relevant to those returns.

1. Tax preparation, electronic filing, document management, data storage, and technical support providers engaged by the Firm, and their subcontractors. 
2. Service delivery platforms used by you, such as a client portal, to give you access to your return and to facilitate completion, review, or filing. 
3. The Firm’s affiliates and their personnel, Ledgerment SA (Pty) Ltd and PrimeShore SA (Pty) Ltd, who assist in preparing your return under the Firm’s confidentiality and information security requirements. 
4. Technology-assisted tax preparation and artificial intelligence providers engaged under written business agreements to assist with document processing, review, and drafting — including Microsoft, Google, Anthropic, and OpenAI. 

Any of these recipients may access, process, or store your information outside the United States. We do not sell your tax return information or use it for marketing.

Each disclosure above is part of how we prepare returns. You may request a more limited disclosure — declining any one of them, or limiting the information or the tax years covered. Contact us before you sign, and we will adjust this consent to reflect what you agree to and confirm whether the engagement or the terms need to be revised. 

Separately, we may be required to disclose your information in response to a court order, subpoena, or grand jury subpoena. We do not need your consent to comply, and revoking this consent does not change that, but we will tell you if it happens to the extent the law allows. 

This consent is valid for five (5) years from the date of signature, unless you specify a different period upon request before signing. You may revoke or limit it for future disclosures by emailing admin.sap@ledgerment.com. Revocation does not undo disclosures already made. 

Federal law requires this consent form be provided to you. Unless authorized by law, we cannot disclose your tax return information to third parties for purposes other than those related to the preparation and filing of your tax return without your consent. If you consent to the disclosure of your tax return information, Federal law may not protect your tax return information from further use or distribution. 

You are not required to complete this form. Because our ability to disclose your tax return information to another tax return preparer affects the tax return preparation service(s) that we provide to you and its (their) cost, we may decline to provide you with tax return preparation services or change the terms (including the cost) of the tax return preparation services that we provide to you if you do not sign this form. If you agree to the disclosure of your tax return information, your consent is valid for the amount of time that you specify. If you do not specify the duration of your consent, your consent is valid for one year from the date of signature. 

This consent to disclose may result in your tax return information being disclosed to a tax return preparer located outside the United States, including your personally identifiable information such as your Social Security Number (“SSN”). Both the tax return preparer in the United States that will disclose your SSN and the tax return preparer located outside of the United States that will receive your SSN maintain an adequate data protection safeguard (as required by U.S. Regulation) to protect privacy and prevent unauthorized access of tax return information. If you consent to the disclosure of your tax return information, federal agencies may not be able to enforce United States laws that protect the privacy of your tax return information against a tax return preparer located outside of the United States to whom the information is disclosed. 

If you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission, you may contact the Treasury Inspector General for Tax Administration (TIGTA) by telephone at 1-800-366-4484, or by email at complaints@tigta.treas.gov.